Sales To Employees

(1) An employer selling tangible personal property or taxable services to employees, for use or consumption, must include the receipts from such sales in his gross taxable sales. It is STATE SALES AND USE TAX RULES CHAPTER 1320-05-01 immaterial that such employer makes sales at retail only to his employees, and not to the general public. (2) All meals sold or furnished to employees in conjunction with their employment are subject to sales tax upon the sales price to the employee or the cost of the ingredients of the meal, whichever is greater.